Can a person wholesale property if they have a personal tax lien?

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I am NOT an attorney but a tax lien is a lien against property that you own. I would NOT do a double close as you actually go on title and that would probably trigger the lien. The IRS do NOT play. They are very serious about collecting what is theirs. They can garnish wages, bank accounts and very possibly escrow funds. Make good with Uncle Sam before it gets any uglier.